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Section160
The Finance Act, 2016

Amendment of notification issued under section 93A of Finance Act, 1994

In force As on 07 Oct 2026

Ministry Finance Enacted 27 Jun 2016 Cited by 1 provision

Section 160 of the Finance Act, 2016 deals with amendment of notification issued under section 93A of Finance Act, 1994. Amendment of notification issued under section 93A of Finance Act, 1994 160 . The Act was enacted on 27 Jun 2016.

Amendment of notification issued under section 93A of Finance Act, 1994

160 .

(1) The notification of the Government of India in the Ministry of Finance (Department of Revenue) number G.S.R. 519(E), dated the 29th June, 2012 issued under section 93A of the Finance Act, 1994 (32 of 1994) granting rebate of service tax paid on the taxable services which are received by an exporter of goods and used for export of goods, shall stand amended and shall be deemed to have been amended retrospectively, in the manner specified in column (2) of the Tenth Schedule, on and from and up to the corresponding dates specified in column (3) of the Schedule, and accordingly, any action taken or anything done or purported to have taken or done under the said notification as so amended, shall be deemed to be, and always to have been, for all purposes, as validly and effectively taken or done as if the said notification as amended by this sub-section had been in force at all material times.

(2) Rebate of all such service tax shall be granted which has been denied, but which would not have been so denied had the amendment made by sub-section (1) been in force at all material times.

(3) Notwithstanding anything contained in the Finance Act, 1994 (32 of 1994), an application for 2 the claim of rebate of service tax under sub-section (2) shall be made within the period of one month from the date of commencement of the Finance Act, 2016.

Section 160, The Finance Act, 2016.

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

Referred to by 1

  1. s. Tenth Schedule Tenth Schedule

Questions about Section 160

What does Section 160 of the Finance Act deal with?

Section 160 of the Finance Act is headed "Amendment of notification issued under section 93A of Finance Act, 1994". Amendment of notification issued under section 93A of Finance Act, 1994 160 .

How do I find court cases under Section 160 of the Finance Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2016 160, section 160 Finance Act 2016, section 160 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 160 of the Finance Act, and has it changed?

1 other provision in this corpus refers back to it.

When was Section 160 of the Finance Act enacted?

Section 160 of the Finance Act, cited as Finance Act 2016 160, was enacted on 27 Jun 2016. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument. This page is not a substitute for legal advice.